甲公司为增值税一般纳税人。2017年1月1日，甲公司库存原材料的账面余额为2500万元，账面价值为2000万元；当年购入原材料增值税专用发票注明的价款为3000万元，增值税进项税额为510万元，当年领用原材料按先进先出法计算发出的成本为2800万元（不含存货跌价准备）；当年末原材料的成本大于其可变现净值，两者差额为300万元。不考虑其他因素。甲公司2017年12月31日原材料的账面价值是（　　）

甲公司2014年12月20日与乙公司签订商品销售合同。合同约定：甲公司应于2015年5月20日前将合同标的商品运抵乙公司并经验收，在商品运抵乙公司前灭失、毁损、价值变动等风险由甲公司承担。甲公司该项合同中所售商品为库存W商品，2014年12月30日，甲公司根据合同向乙公司开具了增值税专用发票并于当日确认了商品销售收入。W商品于2×15年5月10日发出并于5月15日运抵乙公司验收合格。对于甲公司2×14年W商品销售收入确认的恰当性判断，除考虑与会计准则规定的收入确认条件的符合性以外，还应考虑可能违背的会计基本假设是（）

动脉手术后患肢需制动1周。

烟酸片的含量测定：取本品20片，精密称定重量为7.1680g，研细，取片粉0.3729g，加新沸放冷的水50ml，加热使溶解，放冷，用氢氧化钠滴定液（0.1mol/L）滴定，消耗25.20ml，每1mlNaOH滴定液（0.1mol/L）相当于12.31mg烟酸，已知烟酸片规格0.3g，NaOH滴定液（0.1mol/L）的F=1.005，计算每片中含有烟酸的量

检查某药物中的砷盐:取标准砷溶液2.0mL(每1mL相当于1μg的As),砷盐限量为0.0001%,应取供试品的量为

在药品生产中，原料、辅料、包装材料的质量必须符合

1.护理学的四个基本概念是

PassageOneQuestions46to50arebasedonthefollowingpassage.ProfessorAshokGoelofGeorgiaTechdevelopedanartificiallyintelligentteachingassistanttohelphandletheenormousnumberofstudentquestionsintheonlineclass,Knowledge-BasedArtificialIntelligence.ThisonlinecourseisacorerequirementofGeorgiaTech'sonlineMasterofScienceinComputerScienceprogram.ProfessorGoelalreadyhadeightteachingassistants,butthatwasn'tenoughtodealwiththeoverwhelmingnumberofdailyquestionsfromstudents.Manystudentsdropoutofonlinecoursesbecauseofthelackofteachingsupport.Whenstudentsfeelisolatedorconfusedandreachoutwithquestionsthatgounanswered,theirmotivationtocontinuebeginstofade.ProfessorGoeldecidedtodosomethingtoremedythissituationandhissolutionwastocreateavirtualassistantnamedJillWatson,whichisbasedontheIBMWatsonplatform.GoelandhisteamdevelopedseveralversionsofJillWatsonbeforereleasinghertotheonlineforums.Atfirst,thevirtualassistantwasn'ttoogreat.ButGoelandhisteamsourcedtheonlinediscussionforumtofindall40,000questionsthathadeverbeenaskedsincetheclasswaslaunched.ThentheybegantofeedJillwiththequestionsandanswers.Aftersomeadjustmentsandsufficienttime,Jillwasabletoanswerthestudents’questionscorrectly97%ofthetime.Thevirtualassistantbecamesoadvancedandrealisticthatthestudentsdidn'tknowshewasacomputer.Thestudents,whowerestudyingartificialintelligence,wereinteractingwiththevirtualassistantandcouldn'ttellitapartfromarealhumanbeing.Goeldidn'tinformthemaboutJill'strueidentityuntilApril26.Thestudentswereactuallyverypositiveabouttheexperience.ThegoalofProfessorGoel'svirtualassistantnextyearistotakeoveranswering40%ofallthequestionsposedbystudentsontheonlineforum.ThenameJillWatsonwill,ofcourse,changetosomethingelsenextsemester.ProfessorGoelhasamuchrosieroutlookonthefutureofartificialintelligencethan,say,ElonMusk,StephenHawking,BillGatesorSteveWozniak.1.WhatdowelearnaboutKnowledge-BasedArtificialIntelligence?

PassageOneQuestions46to50arebasedonthefollowingpassage.ProfessorAshokGoelofGeorgiaTechdevelopedanartificiallyintelligentteachingassistanttohelphandletheenormousnumberofstudentquestionsintheonlineclass,Knowledge-BasedArtificialIntelligence.ThisonlinecourseisacorerequirementofGeorgiaTech'sonlineMasterofScienceinComputerScienceprogram.ProfessorGoelalreadyhadeightteachingassistants,butthatwasn'tenoughtodealwiththeoverwhelmingnumberofdailyquestionsfromstudents.Manystudentsdropoutofonlinecoursesbecauseofthelackofteachingsupport.Whenstudentsfeelisolatedorconfusedandreachoutwithquestionsthatgounanswered,theirmotivationtocontinuebeginstofade.ProfessorGoeldecidedtodosomethingtoremedythissituationandhissolutionwastocreateavirtualassistantnamedJillWatson,whichisbasedontheIBMWatsonplatform.GoelandhisteamdevelopedseveralversionsofJillWatsonbeforereleasinghertotheonlineforums.Atfirst,thevirtualassistantwasn'ttoogreat.ButGoelandhisteamsourcedtheonlinediscussionforumtofindall40,000questionsthathadeverbeenaskedsincetheclasswaslaunched.ThentheybegantofeedJillwiththequestionsandanswers.Aftersomeadjustmentsandsufficienttime,Jillwasabletoanswerthestudents’questionscorrectly97%ofthetime.Thevirtualassistantbecamesoadvancedandrealisticthatthestudentsdidn'tknowshewasacomputer.Thestudents,whowerestudyingartificialintelligence,wereinteractingwiththevirtualassistantandcouldn'ttellitapartfromarealhumanbeing.Goeldidn'tinformthemaboutJill'strueidentityuntilApril26.Thestudentswereactuallyverypositiveabouttheexperience.ThegoalofProfessorGoel'svirtualassistantnextyearistotakeoveranswering40%ofallthequestionsposedbystudentsontheonlineforum.ThenameJillWatsonwill,ofcourse,changetosomethingelsenextsemester.ProfessorGoelhasamuchrosieroutlookonthefutureofartificialintelligencethan,say,ElonMusk,StephenHawking,BillGatesorSteveWozniak.1. WhatdowelearnaboutKnowledge-BasedArtificialIntelligence?

霉菌的无性繁殖主要通过产生以下四种类型的无性孢子

一、Choosetherightanswersforthepronunciationofthefollowingwords(eachonehastwoanswers).为以下单词选出正确读音（每小题有两个答案）1.Exploit

12.Responsible的名词形式是response。

四、Choosethepartofthesentencethatneedstobecorrected.选择句子中需要修改的部分。31.Thefoodwasveryexpensiveandtheservicewasgood.

一、Choosetherightanswersforthepronunciationofthefollowingwords(eachonehastwoanswers).为以下单词选出正确读音（每小题有两个答案）1.Live

12.Swift是动词。